cost management∶accounting and control 第四章解答手册

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1、CHAPTER4ACTIVITY-BASEDCOSTINGQUESTIONSFORWRITINGANDDISCUSSION751.Apredeterminedoverheadrateissimplyanestimateoftheoverheadusedperunitofdriver.Itiscalculatedusingbudgetedoverheadandbudgetedlevelsoftheassociateddriver.Predeterminedratesareusedbecauseac

2、tualoverheadmaybeincurrednonuniformlythroughouttheyear.2.Under-andoverappliedoverheadaremea-suresofthedifferencebetweentheactualandappliedoverheadassignedtoproduction.Underappliedoverheadmeanstoolittlewasapplied,andoverappliedmeanstoomuchwasapplied.3

3、.Plantwideoverheadratesassignoverheadtoproductsinproportiontotheamountusedoftheunit-baseddriver.Ifallproductsconsumeoverheadinproportiontothisunit-baseddriver,nodistortionwilloccur.Costdistortioncanoccuriftheproductsconsumesomeoverheadactivitiesindif

4、ferentproportionsthanthoseassignedbytheunit-baseddriver(theproductdiversityfactor).Nosignificantdistortionwilloccurunlesstheactivitiesthatareconsumedindifferentproportionsmakeupasignificantproportionofthetotaloverheadcosts.Thus,twokeyfactorsareproduc

5、tdiversityandsignificantnon-unit-leveloverheadcosts.4.Non-unit-relatedoverheadactivitiesarethoseoverheadactivitiesthatarenothighlycorrelatedwithproductionvolumemea-sures.Examplesincludesetups,materialshandling,andinspection.Non-unit-basedcostdriversa

6、recausalfactorsthatexplaintheconsumptionofnon-unit-relatedoverhead.Examplesincludesetuphours,numberofmoves,andhoursofinspection.5.Anoverheadconsumptionratiomeasurestheproportionofanoverheadactivityconsumedbyaproduct.6.Agree.Primecostscanbeassignedusi

7、ngdirecttracingandthereforedonotcausecostdistortions.Overheadcosts,however,arenotdirectlytraceableandcancausedistortions.Forexample,usingunit-baseddriverstotracenon-unit-basedoverheadcostswouldcausedistortions.7.Activity-basedproductcostingisacosting

8、approachthatfirstassignscoststoactivitiesandthentoproducts.Theassignmentismadepossiblethroughtheidentificationofactivities,theircosts,andtheuseofcostdrivers.8.Thefivestepsare:(1)identify,define,andclassifyactivitiesandkeyattributes;(2)assignthecostof